IT governance implementation framework in small and medium enterprise

Lee, Ming Chang

doi:10.1504/ijmed.2013.056445

“…1. Mapping IT resources, issues and risks, that in SMEs are often overlooked [66] using simple tools (spreadsheets) as suggested by Lee [50].…”

Section: Resultsmentioning

confidence: 99%

“…Concerning the opportunity to design a new ITG framework specifically for SMEs, Lee [50] pointed out a set of rules which should be taken into consideration.…”

Section: Ebeecmentioning

confidence: 99%

Leverage the COBIT 2019 Design Toolkit in an SME Context: A Multiple Case Study

Amore

¹

,

Ploder

²

,

Bernsteiner

³

et al. 2023

KSS

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Organizations today exploit IT to achieve business value and competitive advantages; it is the disruptive effect of digital transformation. However, investing in IT without proper control and governance over enterprise IT (GEIT) can expose organizations to cyber-risks and IT project failures. This problem affects both multinationals and small organizations. In particular, small and medium-sized enterprises (SMEs) struggle to implement IT-governance also due to the complexity of the standard IT-governance frameworks. In this study, five case studies were conducted with five manufacturing companies in Italy whose headquarters are located in the Lombardy region to investigate the potential benefits for IT practitioners of using the COBIT 2019 Design Toolkit, an Excel spreadsheet that facilitates the development of a governance system. The results are encouraging, the IT practitioners appreciated the COBIT 2019 Design Toolkit to map the IT resources and issues, prioritize the most important governance and management objectives, and align business and IT strategy. However, some criticalities emerged, for instance, the limited prescriptive power of the tool and the language, which is sometimes difficult to understand for IT practitioners. It should also be noted that current IT-governance implementation in Italian manufacturing SMEs appears to be very limited. Further, it should be highlighted that this study was using COBIT 2019 before ISACA issued “COBIT for Small and Medium Enterprises Using COBIT 2019” which could already have a positive impact on the level of comprehension. Keywords: COBIT 2019, IT-governance, IT-governance frameworks, multiple case study

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“…The main aim of corporate governance is to maximise the wealth creation of the firm and to shield shareholders' interests (Lee, 2013;Tuan, 2011). Jouini et al (2018) suggested that firms mitigate unethical behaviour by adopting best practices of corporate governance.…”

Section: Board Characteristics and Management Forecastsmentioning

confidence: 99%

Board characteristics, IFRS adoption and voluntary disclosure: evidence from management forecasts accuracy in France

Hlel

¹

,

Nafti

²

2019

IJMED

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In this article, we examine whether the IFRS adoption and the strong corporate board contribute effectively to reduce the information asymmetry by enhancing the quality of voluntary disclosure in the case of French IPOs. Our measure of disclosure quality is denoted by the absolute forecast error as a proxy for management earnings forecasts accuracy. We find evidence that the adoption of IFRS gives a credible signal of higher disclosure quality and lower information asymmetry through the improvement of the management earnings forecasts accuracy. Also, we find that the independent and larger boards do play an important role in promoting corporate transparency by conveying more accurate earnings forecasts. These findings suggest that future shareholders can benefit from receiving better forecasts. Accurate management forecasts can allow them to identify the companies they want to invest in, and to reduce the costs of adverse selection that they have to face.

show abstract

“…The main aim of corporate governance is to maximise the wealth creation of the firm and to shield shareholders' interests (Lee, 2013;Tuan, 2011). Jouini et al (2018) suggested that firms mitigate unethical behaviour by adopting best practices of corporate governance.…”

Section: Board Characteristics and Management Forecastsmentioning

confidence: 99%

Board characteristics, IFRS adoption and voluntary disclosure: evidence from management forecasts accuracy in France

Hlel

¹

,

Nafti

²

2019

IJMED

0

View full text Add to dashboard Cite

In this article, we examine whether the IFRS adoption and the strong corporate board contribute effectively to reduce the information asymmetry by enhancing the quality of voluntary disclosure in the case of French IPOs. Our measure of disclosure quality is denoted by the absolute forecast error as a proxy for management earnings forecasts accuracy. We find evidence that the adoption of IFRS gives a credible signal of higher disclosure quality and lower information asymmetry through the improvement of the management earnings forecasts accuracy. Also, we find that the independent and larger boards do play an important role in promoting corporate transparency by conveying more accurate earnings forecasts. These findings suggest that future shareholders can benefit from receiving better forecasts. Accurate management forecasts can allow them to identify the companies they want to invest in, and to reduce the costs of adverse selection that they have to face.

show abstract

IT governance implementation framework in small and medium enterprise

Cited by 8 publications

References 9 publications

Leverage the COBIT 2019 Design Toolkit in an SME Context: A Multiple Case Study

Leverage the COBIT 2019 Design Toolkit in an SME Context: A Multiple Case Study

Board characteristics, IFRS adoption and voluntary disclosure: evidence from management forecasts accuracy in France

Board characteristics, IFRS adoption and voluntary disclosure: evidence from management forecasts accuracy in France

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